For the year ended December 31, 2022, Bramble Electrical Repair Company reports the following summary payroll data. Gross earnings: $193,000 Administrative salaries Electricians' wages ' Total 365,000 $558,000 Deductions: FICA taxes $37.293 Federal income taxes withheld 167,500 State income taxes withheld (3%) 16,740 United Fund contributions payable 26,921 Health insurance premiums 18,000 Total $266,454 Bramble's payroll taxes are Social Security tax 6.2%, Medicare tax 1.45%, state unemployment 2.5% (due to a stable employment record), and 0.6% federal unemployment. Gross earnings subject to Social Security taxes of 6.2% total $471,000, and gross earnings subject to unemployment taxes total $127.000. No employee exceeds the $132,900 limit related to FICA taxes. (a) Prepare a summary journal entry at December 31 for the full year's payroll. Journalize the adjusting entry at December 31 to record the employer's payroll taxes. (b) (Round answers to decimal places, eg. 125. Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit (a) (b) (c) The W-2 Wage and Tax Statement requires the following dollar data. Complete the required data for the following employees. (Round answers to decimal places, eg. 5,275.) Employee Wages, Tips, Other Compensation Federal Income Tax Withheld State Income Tax Withheld FICA Wages FI Maria Sandoval $60,000 $29,400 $ $ $ | Jennifer Mingenback 30,000 11.700 Wages, Tips, Other Compensation Federal Income Tax Withheld State Income Tax Withheld FICA Wages FICA Tax Withheld $60,000 $29.400 $ $ 30,000 11,700 e Textbook and Media